The first time buyers' exemption from the property tax will be available to married couples - even if one spouse already owns a house.

According to the Department of Finance, the exemption gives people who buy their first house before the end of this year a waiver from paying the property tax until 2016.

This exemption will apply to married couples, civil partners, and co-habitants, even when one person in the couple already owns a house.

But the exemption will cease to apply if the second property is sold, or is not used as the couple's main residence.